Tax Reform Hearings of the 118th Congress

Below are links to these hearings, categorized as follows:

Professor Nellen's Major Federal Tax Reform Website - click here.       

Tax Reform Hearings of prior Congresses: 117th  116th  115th  114th   113th    112th     111th      110th

Tax Reform In General

• HWM, Tax Policies to Expand Economic Growth and Increase Prosperity for American Families, 12/6/23
• SFC, Examining How the Tax Code Affects High-Income Individuals and Tax Planning Strategies, 11/9/23
  • JCT, Present Law and Background on the Income Taxation of High Income and High Wealth Taxpayers, JCX-51-23 (11/7/23)
• HWM, The Employee Retention Tax Credit Experience: Confusion, Delays, and Fraud, 7/27/23
• SFC, Assessing 25 Years of the Child Tax Credit (1997-2022), 7/13/23
• HCOB, Reigniting American Growth and Prosperity Series: Incentivizing Economic Excellence Through Tax Policy, 6/22/23
• SFC, Anti-Poverty and Family Support Provisions in the Tax Code, 6/14/23
  • JCT, Present Law and Background Relating to Certain Individual Income Tax Credits, JCX-33-23 (6/12/23)
• SBC, The Rich Get Richer, Deficits Get Bigger: How Tax Cuts for the Wealthy and Corporations Drive the National Debt, 5/17/23
• SBC, A Rigged System: The Cost of Tax Dodging by the Wealthy and Big Corporations, 4/18/23
• SFC, Tax Policy's Role in Increasing Affordable Housing Supply for Working Families, 3/7/23
  • JCT, Present Law and Background Relating to Residential Real Estate, JCX-4-23 (3/3/23)
• x

International Considerations

• HWM, Biden's Global Tax Surrender Harms American Workers and Our Economy, 7/19/23
  • JCT, Background and Analysis of the Taxation of Income Earned by Multinational Enterprises, JCX-35R-23 (7/17/23)
• SFC, Cross-border Rx: Pharmaceutical Manufacturers and U.S. International Tax, 5/11/23
  • JCT, Present Law and Economic Background Relating to Pharmaceutical Manufacturers and U.S. International Tax Policy, JCX-8-23 (5/9/23)

Estate Tax Reform

• [none yet]

Small Business Taxation

• SFC and SSBE, Tackling Tax Complexity: The Small Business Perspective, 6/7/23
  • JCT, Present Law and Background Regarding the Federal Income Taxation of Small Businesses, JCX-10-23 (6/5/23)
• HSBC, American Ingenuity: Promoting Innovation Through the Tax Code, 6/6/23 

Retirement Savings and Social Security

• SBC, Protecting Social Security for All: Making the Wealthy Pay Their Fair Share, 7/12/23
• HWM, Social Security Administration's Role in Combatting Identity Fraud, 5/24/23

Environment/Energy/Transportation / Infrastructure Tax Considerations

• • HTIC, Running on Empty: The Highway Trust Fund, 10/18/23
  • SFC, Tax Incentives in the Inflation Reducation Acct: Jobs and Investment in Energy Communities, 5/18/23
  • HWM, U.S. Tax Code Subsidizing Green Corporate Handouts and the Chinese Communist Party, 4/19/23
    • JCT, Description of Energy Tax Changes Made by Public Law 117-169, JCX-5-23 (4/17/23)

TaxAdministration

• OGR, Oversight of the IRS, 10/24/23
• HWM, The Employee Retention Tax Credit Experience: Confusion, Delays, and Fraud, 7/27/23
• HWM, Accountability and Transparency at the IRS with IRS Commissioner Werfel, 4/27/23
• SFC, The President's FY 2024 IRS Budge and the IRS's 2023 Filing Season, 4/19/23
• SFC, House Republican Supplemental IRS Funding Cuts: Analyzing the Impact on Federal LAw Enforcement and the Federal Deficit, 5/16/23
• HWM, The Greatest Theft of Taxpayer Dollars: Unchecked Unemployment Fraud, 2/8/23

Tax Exempt Entities

• HWM, From Ivory Towers to Dark Corners: Investigating the Nexus Between Antisemitism, Tax-Exempt Universities, and Terror Financing, 11/15/23
• HWM, Tax-Exempt Hospitals and the Community Benefit Standard, 4/26/23
• HWM, Social Security Fundamentals: A Fact-Based Foundation, 4/26/23

State Tax Reform

• [none yet]

SFC = Senate Finance Committee        SBC - Senate Budget Committee           SSCA = Senate Special Committee on Aging          HWM = House Ways & Means Committee    HCP - House Committee on Appropriations

CRS = Congressional Research Service          SST - House Committee on Science, Space and Technology       SCST - Senate Commerce, Science & Transportation Committee     SAPP - Senate Appropriations Committee

HSBC = House Small Business Committee     SSBE - Senate Small Business & Entrepreneurship Committee       HEC - House Energy & Commerce Committee      HEDFG - House Committee on Economic Disparity & Fairness in Growth

JEC - Joint Economic Committee         JCT = Joint Committee on Taxation     CBO = Congressional Budget Office       OGR - House Committee on Oversight and Gov't Reform

HJC = House Judiciary Committee            SHELP = Senate Committee on Health, Education, Labor, and Pensions          HCEW - House Committee on Education and the Workforce

PSI - Senate Permanent Subcommittee on Investigations      HCOB - House Committee on the Budget              HTIC - House Transportation and Infrastructure Committee

This page last revised on December 2, 2023                                      Professor Annette Nellen

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